The Wall Street Journal reports that the first quarter of a new year is the most common time for stock options to vest and that Tim Cook, more than any other Silicon Valley executive, stands to gain the most over the next few weeks.

Of all the Silicon Valley executives who have a vesting event scheduled for the first quarter of 2012, the one who stands to reap the most is Apple Inc. Chief Executive Tim Cook, the study found.

Mr. Cook has portions of two restricted-stock-unit grants—including one he received for filling in for Steve Jobs when the co-founder was on medical leave—vesting in the first quarter. As of Apple’s closing stock price on Dec 30, those vesting shares of Mr. Cook’s were worth $96.2 million, according to the study.

Second on the list was Google Inc. Executive Chairman Eric Schmidt, who has pieces of two equity awards vesting in the first quarter. As of Dec. 30, those were valued at around $16.4 million.

Indeed, Cook seems to be swimming in stock options. Following Steve Jobs’ resignation and Cook’s ascension to the CEO position, Apple filed a form 8-K with the SEC which noted that the Board of Directors awarded C00k 1 million restricted shares of Apple, half of which vest on August 24, 2016 and the other half which vests on August 24, 2021. Naturally, the aforementioned options are contingent upon Cook staying with Apple.